B.K.Biju vs. The Assistant Commissioner
Held
The Court directed the authorities to keep the bank guarantee untouched until the petitioner exhausts the statutory appeal remedy or the appeal period expires. This is to allow the petitioner to file a statutory appeal against the adjudication order.
Facts
The petitioner's goods were detained due to defective documents, leading to a demand for penalty and tax. The goods were released upon furnishing a bank guarantee. The adjudication order confirmed the demand and appropriation of the bank guarantee.
Key Issues
Whether the bank guarantee furnished for the release of goods should be encashed before the petitioner exhausts the statutory appeal remedy.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 WP(C).No. 37446 of 2018 PETITIONER/S: B.K.BIJU AGED 50 YEARS PROPRIETOR, KUNJAPPA DIESEL ENGINEERING ENTERPRISES, 18/234 C, REFINERY ROAD, NEAR MILMA, SN JUNCTION, TRIPUNITHURA, KOCH, PIN 682301 BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER KERALA GST SPECIAL CIRCLE III OFFICE, TAX COMPLEX, ERNAKULAM, PIN 682015 2 THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.II, MATTANCHERRY AT KARUKUTTY, ERNAKULAM DISTRICT, PIN-683 576. 3 THE STATE TAX OFFICER SQUAD NO.2, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT KARUKUTTY, PIN-683576, ERNAKULAM DISTRICT. 4 THE FEDERAL BANK LTD. BRANCH OFFICE TRIPUNITHURA, PIN-682 301, ERNAKULAM DISTRICT, REPRESENTED BY ITS DEPUTY VICE PRESIDENT AND BRANCH HEAD. OTHER PRESENT: DR. THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 37446/2018 -2- J U D G M E N T The petitioner transported certain goods from Tripunithura t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.